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Sec. 21-81. Confidentiality.
<br />It shall be unlawful for the collector or any person having administrative duty under the provisions of this
<br />ordinance [Ord. No. NS-1922] to make known in any manner whatsoever the business affairs, operations, or
<br />information obtained by an investigation of records and equipment of any person required to obtain a license, or
<br />pay a license tax, or any other person visited or examined in the discharge of official duty, or the amount or source
<br />of income, profits, losses, expenditures, or any particular thereof to be seen or examined by any person. All gross
<br />receipts statements or estimates required by this Chapter shall be confidential and are hereby declared not to be
<br />public records. Any unauthorized disclosure or use of such information by any officer, agent or employee of the
<br />city shall be subject to the penalty provisions of this Code in addition to any other penalties provided by law.
<br />Provided that nothing in this section shall be construed to prevent:
<br />(1) The disclosure to, or the examination of records and equipment by, another city official, employee, or
<br />agent for collection of taxes for the sole purpose of administering or enforcing any provisions of this
<br />Chapter, or collecting taxes imposed hereunder;
<br />(2) The disclosure of information to, or the examination of records by, federal or state officials, or the tax
<br />officials of another city or county, if a reciprocal arrangement exists, or to a grand jury or court of law,
<br />upon subpoena;
<br />(3) The disclosure of information and result of examination of records of particular taxpayers, to a court of
<br />law in a proceeding brought to determine the existence or amount of any license tax liability of the
<br />particular taxpayers to the city;
<br />(4) The disclosure after the filing of a written request to that effect, to the taxpayer himself or herself, or
<br />to his or her successors, receivers, trustees, executors, administrators, assignees and guarantors, if
<br />directly interested, of information as to the items included in the measure of any tax paid, any unpaid
<br />tax or amounts required to be collected, interest and penalties;
<br />(5) The disclosure of the names and business addresses of persons to whom licenses are currently issued,
<br />and the general type or nature of their business;
<br />(6) The disclosure by way of public meeting or otherwise of such information as may be necessary to the
<br />city council in order to permit it to be fully advised as to the facts when a taxpayer files an appeals
<br />claim for fee -exemption, license reinstatement, refund of forfeited fees or bonds, compromise with
<br />regard to a claim asserted against him or her by the city for license taxes, or when acting upon any
<br />other matter;
<br />(7) The disclosure of general statistics regarding taxes collected or business done in the city.
<br />(Ord. No. NS-1922, § 1, 7-20-87)
<br />Sec. 21-82. Payments, statements, etc., made by mail; effect.
<br />When the last day of the month in which the business tax is due falls on a Saturday, Sunday, or state or
<br />national holiday, payment of the business license tax may be made without penalty on the first working day of the
<br />succeeding month. For the purpose of this article, postmarks shall be accepted as the date of payment made,
<br />provided the transmitting envelope contains a post office cancellation indicating not later than the date due, or in
<br />the case of a weekend or holiday, not later than the first following working day.
<br />Whenever any other payment, statement, application, report or other communication received by the
<br />collector is received after the time prescribed by this Chapter for the receipt thereof, and whenever the collector is
<br />furnished sufficient proof that the payment, statement, application, report, request or other communication was
<br />City of Santa Ana RFP No. 23-165 Page 107 of 196
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